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"To Secure Efficieacy and Economy in GovernmoDt" 

DETROIT BUREAU OF 
GOVERNMENTAL RESEARCH. INC. 

100 GRISWOLD STREET 

REPORT ON THE AUDIT 
of the 
TRiiHSACTIONS OF' TIIS BOARD OP EDUCATION 
For the Fiscal Year Ended 
June 30, 1917. 



Prepared "by the 

Detroit Bureau oi Governmental Research 

At the request of the Oomruit- 
tee on Audit of the Lo'^rr' of 
Education. 

September, 1917. 



^6^ 



V 



• 



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- Contents - 

R3P0RT Oil THE AUDIT OF THE TBAiJSACTIOI^S OP THE 
BOARD OF EDUCATION POR THE FISCAL YEAR SilDED 

OUNE, 30, 1917. 

S-uiomarv of RccoiTOTiendat\oi s aiic* Siu-.'^:estion3 



Pa!?e 



LetLcjr of Transmittal 

Introductory Page 

Table of Contents 

List of Statement, Exhibits and Schedules 1-2 

Summary of Financial Transactions 3-5 

Balance Sheet as of June 30, 1917. 7 

Real and Personal Property Stateraen-t 8 

Analysis of the Gash Account for the Year 

Ended June 30 1917 9 

« 

Sumi-.iary Statement of Receipts and Disbursements 

for the Twelve Months Ended June 30, 1917. 10 

Statement of I.Ionthly Receipts and Disbursements 

for the Fiscal Year Ended June 30, 1917. 11 

Statem.ent of the Maintenance Fund, Api'.ropria- 
tion Transfers to and Prom A^r ropriations. 
Disbursements . Cash Balance, Encumbrances 
and Unencumbered Balance 12 

Statement of the Building Fund, Appropriations, 
Transfers to and From Ap ropriations. Disbur- 
sements, Cash Balance, Encumbr^.nces and Hn- 
encumbei'ed Balance 13 

Statement of Receipts and Disbursen,ents of the 
Ivlaintenance and Building Fund for the Fiscal 
Year Ended June 30, 1917. 14 

Statement of Receipts and Disbursements of the 
Evening High School Fees Fund for the Fiscal 
Year Ended June 30, 1917. 15 

Statement of Receipts and Disbursements of the 
Institute Fees Fund for the Fiscal Year 
Ended June 30, 1917. 16 



aifii. 



Pag:e 
Statement of Receipts and Disbursements of 
the Scripps Memorial Fund for the Fiscal 
Year Ended June 30, 1917. 17 

Cash Receipts of the Building Fund by Source 
and Month for the Fiscal Yeai Ended June 
30, 1917, 18 

Cash Receipts of the ifeintenance Fund by 
Source and Month for the Fiscal Year Ended 
June 30, 1917. 19 

Cash Receipts of the Scripps Memorial Fund 
by Source and Month for the Fiscal Year 
Ended June 30, 1917. 20 

Recapitulation of Cash Receipts for the Year 

Ended June 30, 1917. 21 

Petty Cash Fund as of August 21, 1917. 22 

Contracts for Service in Force as of June, 

30, 1917, 23-25 

Contracts for Construction ,/orfc in Force as 

of Jiine 30, 191B 26 

Contracts for the Purchase of Sup lies and 

Equipment in Force as of Ji-uie 30, 1917. E7 

Statement of Abstracts of Title, .Warranty 
Deeds and Court ?roceedin,e:s affecting Real 
Estate as of June 30, 1917. 28 

Statement of Incomplete Files of Abstracts of 
Title, i/arranty Deeds, and Court Proceedings' 
affecting Real Property, as of June 30, 1917. 29 

Statement of Land, Structures, Fixtures, and 

Equipmait as of June 30, 1917. 30 

Inventory of Educational Supplies and Equip- 
ment as of June 30, 1917. 31 

List of Insurance Policies in Force as of 

June 30, 1917 32 

Construction Costs during the Five Year Period 

Ended June 30, 1917. 33 

Fees Paid to Architects and Engineers during 

the live Year Period Ended June 30, 1917, 34 



(f 



Page 

List of Statements of the Board of Trustees 
of the Teachers' Ratirement Tund for the Year 
Ended August 31, 1917. 35 

Comment on Solvency of Teachers' x^etirement 
Pirnd 36 

Statement of Gash Receipts and i^isbursements 
of the General pind for the Fiscal Year Ended 
August 31, 1917. 37 

Statement of Gash Receipts and Disbursements 
c-^ the Permanent Fund for the Year Ended 
August 31, 1917. 38 

Board of Trustees - Teachers' Retirement Fund, 
Investments, General Buni, as of August 
31, 1917. 39 

Board of Trustees - Teachers' Retirement Fund, 
Investments, Permanent Fund, as of August 31, 
1917. 40 

Description of and Comment on the ludit 41-45 

Recommendations Concerning Accounting Records 
and Procedure 46-50 

Recommendations Concerning Jfeintenance of 
School Property 51 

Recommendations Concerning Purchasiing of Sup;lies 52-53 

Recommendations Concerning Operation of Buildings 54-53 

Recomi'iienAations Concerning Construction of 
Buildings 56-57 

Recommendations Concerning Board of Educaticn 
Procedure 58 

Appendix A. - Suggested Reports to be Submitted 
currently by the .Superintendent of Education 
to the Board of Education 



September E2, 1917, 



Messrs. Alfred, Angell & Mumford, 
Committee of Audit, 

Gentlemen :- 

Accompanying is a report on tho Audit of the 
Transactions of the Board of Education for the 
Fiscal Year ended Jure 30, 1917. 

Certain comments have heen made upon facts dis- 
closed by the audit and recoiTraendatio:o.s have been 
added concerning the business procedure of the 
Board of Education. 

This audit v;as supervised by Mr. Henry SteffsBS, Jr., 
of the Bureau of Governmental Research, and was 
made in accordance with your request. 

Very Sruly yours, 

L. D. Upson, 

Director, 

Idu - 1 



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ULFORT 0!J THr AUDIT 

of the 

?ILllI3ACTI0nS or 'xPIB BOARD OF EDUCATION 
lor the Tiscal Year Sndecl 
June 30, 1917. 



i/ith comnents the r 3 on, and 
recommendations concerning 
the "business procedure of 
the Board, 



Prepared by the 

Detroit Bureau of Governmental Research 

At the request of the Commit- 
tee on Audit of the Board of 
Education, 



September, 1917, 




TABIE OF COIITENTS 



Table of Statemenis of Transactions of the 
Board of Education. 

Financial Suinmary of Statements. 

Statements of the Transactions of the Board 
of Education. 

Table of Statements of Transactions of Teachers' 
Retirement Fund. 

Comment on Solvency of Teachers' Retirement Tund. 

Statement of Transactions of Teachers' Retirement 
Fund. 

Description of and Gomment on the Audit. 

Recommendations concerning Accounting Records and 
Procedure. 

Recommendations concerning Maintenance of School 
Property. 

Recommendations concerning Purchasing of Supplies. 

Recommendations concerni&g Operation of Buildings. 

Recommendations concerning Cohstruction of Buildings. 

Recommendations concerning Board of Education 
Procedure. 



£ai: 






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aoiioisr: 



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- 1 - 



The lollowing is a list o± the statements, 
exhibits and schedules prepared as a result of the 
audit of the financial transactions of the Board, 
made during the period beginning August 13, and end- 
ing September 19. 

1. Balance Sheet, as of June 30, 1917. 

2. Analysis of the Cash Account for the 

Year ended Jmie 30th, 1917. 

3. SurniTiary Statement of Receipts and Dis- 

bursements for the Twelve Months 
ended June 30, 1917. 

4. Statement of ilonthly Receipts and Dis- 

bursements by Funds for the JTiscal 
Year ended June 30, 1917. 

5. Statement of the ilaintenance Fund Appro- 

priation, Transfers to and from Appro- 
priations, Disbursements, Cash Balance, 
Encumbrances and Unencumbered Balance, 
for the Y^ar ended June 30, 1917. 

6. Statement of the Building' Fund Ap-;ropria- 

tions Transfers to and from Ap::ropria- 
tions, Disbursements, Cash Balance, 
Encumbrances, and Unencumbered Balance, 
for the Year end.ed. June 30, 1917. 

7. Statement of Receipts and Disbursements 

of the Maintenance and Building I'unds 
for the I'iscal Year ended June 30, 1917. 

8. Statement of Receipts and Disbursements 

of Evening High School Fees Fuiid for the 
Fiscal Year ended June 30, 1917. 

9. Statements of Receipts and Disbursements 

of Institute Fees Fund for the Fiscal 
Year ended June 30, 1917. 

10. Statement of Receipts and Disbursements 

of Scripps h'emorial Fund for the Fis- 
cal Year ended June 30, 1917, 

11. Cash Receipts of the Building Fund by 

Source for the Fiscal Year ended 
June 30, 1917, 



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12, Gash Heceiyta of the Maintenance Fund by 

Source and Ilonth for the Fiscal Year 
ended June 30, 1917, 

13, Gash Receipts of the ocripps Memorial lund 

hj Source and .Month for the Fiscal Year 
ended June SO, 1V17. 

14, I^ecapitulation of Cash Receipts for thd 

Fiscal Year ended June 30, 1917, 

15, Petty Cash Fund as of ..ugust 21, 1917, 

15. Contracts for Service in Force as of June 
30, 1917. 

17, Contracts for Construction i/ork in Force 

as ofJude 30, 1917. 

18, Contracts for the Purchase of 3up::lies 

and Equipment in Force as of June 30, 1917, 

19, Statement of Abstract of Title, './arranty 

Deeds and Court Proceedinp-s affecting Real 
Estate as of June 30, 1917. 

£0. Statement of Incomplete Files of Ab --tracts 

of Title, V/arranly Deeds, and Court Proceed- 
ings affectiag Reai Estate, as of June 
30, 1917, 

21. land, Structures, Fixtures and Equipment 

as of June 30, 1917. 

22. Inventory of Educational Supplies and Equip- 

ment as of June 30, 1917, 

23. list of Insurance Policies in Force as of 

June 30, 1917. 

24. Construction Costs during the I'ive-Year 

Period ended June 30, 1917. 

25. Fees Paid to Architects and Engineers during 

the Five-Year period en-^'ed June 30, 1917, 



3 



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- 3 - 



SUT^LiRY OF FIKAUCIAI TR.iNSACTIOi:S 



COLIPAMTIVE EXPENBTTHEES 



YEAR 



BUILDING 
FUND 



JIAIN'fENANC: 
PUIID 



TOTAL 



1907-1908 
1912-1913 
1913-1914 
1914-1915 
1915-1916 
1915-1917 



$463,934.21 
823,827.33 
U790,751.39 
1,331,583.30 
2,226,889.67 
1,897,624.82 



§1,392,508.05 
2,555,950.20 
2,559,424.50 
2,918,543.54 
3,264,953.45 
3,845,831.41 



$1,956,442.27 
3,379.777.53 
4,350,175.99 
4,250,126,84 
5,491,843.12 
5,743,456.23 



The total cash available during the fiscal year 
ended June 30, 1917, amounted to $6,629,642,57; of this 
amount $6,625,032.23 was disbursed for various purposes, 
resulting in a cash biilanoe at the close of the year of 
$4,610.34 

An amount of $3,847,407.41 was s;:.ent for the operst- 
tion and maintenance of the school system; v'1.897,624.82 
for improvement projects; and $880,000.00 for the redemp- 
tion of loans made by the City of Detroit. This large 
loan was made daring the lasf fiscal year pending the 
sale of improvement bonds and the collection of primary 
school money. 

During the ten months of the year the average 
monthly disbursements for the operation and maintenance 
of the school system amounted to $371,039.15, While dis- 
bursements for improvement work total $149,554.52, or a 
gross monthly avergcge for all purposes of $520,373.77 



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The apiro-.^riations of t'.i3 Build. i.-; .5 x'urc'. •„'oi 
tae year 1916-17, a" fund created for the purpose or paying 
the ccet of im-Drovements, additions and hettsiT.isnts ibo the 
school system, "was i'>2,175,537, 50. If to this ar.iotmt is 
addjd the unex-jended "balance of previous years appropriatioms 
amounting to $941,506.27, and the transfers from the sur^'lus 
account during the year totaling ,^^5,305,77, the total a- 
mount available for im^rovementsprojects is ^3, 312. 54. Of 
this amount 01.S97 ,624.82 was silent during the year and 
lia'Dilities aggregating ol, 429, 964. 29 remain unpaid, leaving 
an ap arent deficit in the Building Pund at the close of the 
year |l5,258.5V. 

The amount appropriated: in 1916-17 for the 
Maintenance Fund, a f-und providing for the cost of the oper- 
ation and maintenance of the school system, was ^p3, 615, 495. 
53. Tot this amount should he addsrd the halance brought 
forward at the close of the last fiscal year of $30,586.81, 
and the transfers made from the surplus fund v/hich total 
$2j0, 527.34 making a gross amount of ;;p3, 856,610,18.-1 Of this 
sum 03,330,991.54 was spent during, the year, and liabil- 
ities amounting to ^?5,431.79 were incurred, resulting in 
a surplus of $20,186.85. 

The net surplus as of June 30, 1917, of the Build- 
ing and Maintenance Funds is .'ii;4,928.28. This figure re- 
ixes'^nts the difference between the expenditures plus the 
liabilities, and the appropriations plus balances and trans- 
fers during the year. It does not represent the actual sur- 
plus existing in the several funds of the Board of Educa- 
tion. 

The revenue and expense, receipts from other 
sources and expenditure statement for the period ended 
June 30, 1917, would show a net surplus of A. 399, 61. Th^s 
figure is at variance vvith the net siirplus shovra m the ap- 
pro riation statement because it takes into consideration 
accruals v^hich are not a part of that &t.^>ternent. 

This existing surplus of 01,599.51 ma^; be in- 
creased by the amount of taxes levied by ths recently a.j- 
ne::ed scl'-ool di':^tricts, v/hich money le ^itir.iately b elon ■ 
to the Board of Education, and should bs coliscted. 

The net balance s'.ieet surplus as of June 30, 
amounts to '016,817,894.76. .in estimate of the v.:,iue c:. 
lands, structures and -permanent eruipment was taken as 
euual to the amount of money s ent during the life O- 
the Board of Education from the Building Pund, ■^'.ns \ ..'..- 
u&.tion is not accurate because the buildings and fix- 



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- 5 - 



tures must havo de^^reciated, and in cor.ic cases the 
value of land must have appreciated. Only an actail 
appraisal can determine the exact fi^sL-.reo. The value 
of educational srppliei. and equipment of t'.e Board of 
Education is estimated at yi, 000, 000, an amount equal 
to about twelve to f if teendollars pe;. pupil. Like 
the value placed upon the land, fixtures and periaanent 
equipment, this is an approximate figure because no 
allowance has been riade for depreciation, and no final 
computation has been attempted. Such a procedirre v/ould 
have required an outlay of several hujidred dollars, and 
the result would have beon of no more i.ractical vs.lue 
than the figures used. 

The change in the date of the payment of the 
Primary School money ifirom May to August necessitates the 
borrowing of money to --ay current obligations, TViS loan 
of :y486,498.40 existing: at t-e close of the fiscal yei.r 
has been liquidated v;ith the exception of ;;15,000. The 
latter amount is the borrowing margin authorize.-" by the 
charter. 

The cash receipt and disbursement statement 
shows in detail the receipts from all sd urces and dis- 
bursements by appropriation items. There are no uncol- 
lected city taxee due the Board becauser the City 'r.alces 
a fiaal settlement at the close of each fiscal ^ear 
for the total amount appropriated from taxation revenue 
and it as?umes all the risk involved in delinouent pay- 
ments. 

The statement of receipts and disbursements 
of the Evening- High School Pees Turid showsn an amount of 
-,;4,000.00 returned b;; principals of the Evening Eigh 
Schools because the pu-.:il either did not ask for the re- 
fund or could not be located. The available cash balance 
IS insufficient to meet the entire liability by ',^657.98. 
If the Board adopted a policy of not spending any of the 
Evening High School Fee money until the exact amount 
available for its use 'sas determined, such condition 
could not arise. 

In the last will and testament of Jfames Scripts 
a trust fund of ^8,000 and accrued interest v;as provided. 
This fund may be spen* for the promotion of better scholar- 
ship* At the present time thefe is a cash balance of 
|3, 069.34 in that fund. No expenditures have been made 
for several years. 

The cash balance 4ho«n in the Institute Tees 
Fund of ')1191.00 is due the state. 



- 5 



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.eG.vea;^' ittf ^id-xXxdBlI eixd-ns 9tW d-99m od" tne.toxiijjsni: ax 

grid- io vriB -Q^ibsisq^ d'on io i^oxXor: & .bod-rofis btsoE or'.& il 

drixjorae d-osxo siIj- Xld-nx; ^©^Off^ Q^'I Xoorfoci rfgxH gcixrtgvS 

rcoxd-xSdoo xfojxe , fonxraistgib cb» 98jj sd-x Toi gXcTbXxbvb 

.93X16 d-on ^Ixroo 

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-'Xj^Xorloa ied-d-9cf io noxd-orno-xc srIJ- Toi ftcisca 9cf Y.s,iti bavl sxrfT 
to ooGBXficf rfajso B ex g-isdd- 9fflid- drieasTc- edS c^A .qitff 
9X)Bm noed 9vsci agiwd-xfingcrxe oil .Lfc.ui &sd& ni I^.ea0,5f 

.STreV I.RT9V9S TOi 

" 9jjf) BX OO.XGIX''^ to Jbfiii'il 



- 6 - 



The detailed cash receipt statement of the 
several funds of t::e Boarc' of Education "oy source and 
month for the year has been prepared to show the source 
and frequency of receipts. 

The petty cash fund of $350.00 has been set 
aside to provide for contingencies v;hich consti^.ntly arise. 
In auditing this fund, a surplus balance of ,H.12 v/as 
found v/hich it is believed belongs to the Assistant Se- 
cretary, and should be pairl to him. 

In orr^.er that the Board of Education may have 
a road^ reference to the contracts in force on June 30, 
1917, three statements have been -prepared in summary form 
showing such information as was deemed imperative. They 
are viz: contracts for service, contracts for construc- 
tion work, contracts for the purchase of supplies and 
equipiient. The second statement reveals incompleted con- 
struction work costing yi, 287,805. 77. 

Of the 148 pieces of property mmed by the 
Board, sixty-eight piecee were foujid with incom-.:iete files 
of titles of abstracts, warranty deec^.s, and court pro- 
ceedings. 

Statements nineteen and twenty shov/ both com- 
plete and incomplete files, with the aid of which the 
necessary corrections could be made. 

Statement twenty-three, a list of the insurance 
policies in force June 30, 1917, -resents a problem to 
be solved by the Board of Education, viz: to what eictent 
should the property of the Board be insured? 

During tlie last five yeais the Board of Education 
has spent an amount of $4,486,028.84 for the construction 
of school buildings and additions to the e::isting school 
buildings. The greatest disbursement incurred ^;as in 
the year 1915-1916, which amounts to (^1,435,028.31, uari ■ . 
smallest in the year 1912-1913, amounting to ^291,939.99 
with an average of v897.207.65 per year over the period. 

Statement twenty-four, showing ti^e detailed 
construction costs for the fiv^ years ended June 30, 1917 
should be caref&lly sci-'.tinizec'. 



- 6 - 



erfo" 898£0 GuiOo u^ .. .i ,^od"£XOc'.cc;3.5 cvsri d"axJtn asixic 
XfJj.tojB rcB Y.-tnO ,.&9d-r.-C09trT-f evj^H tairrr; BkbI io qsjIsv 

io JlvxisoS s.'i- io d-nsf-' - ... _. .;\j .ra lenoi^BOvbs lo 

iBirps "dTj:;om£ hb ,00' j-£ .^e-tsmid-Bs 8x nol*^qi/.5H 

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oa sax/eoecT siv.rgJtl sa'-sfrrixo'xqqfi KE'si eiri*',.tft9nnKri:j:/p9 

Xfifiii on 5r:£ .nox^fsiosireb loi Sj^bit; neocf seri eoasviolLs 

Jjljjo'./ e-j:jJ'.59oo-X(5 £ doiJ'G fiBtqme&^B noed aarf noxd^fvCfwcrraoo 

i):.G .BTelloJb fisifinurl I^-xsves io ^eId":JO na fisixupei ovsrf 

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,jb9»ix asiij-^XI Off* iisxlt 

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s.iJ" 8ed".s:Mc.aso9ri d"3Jj^i;A oJ ^jeM niOiai ^?9^oflr XooxfoS xtscaiil 
nsoi er/.-' .acioxd'EgiXcTo cTng :i:ifo \&-\\ ot ^9Com io gniwo-iioo' 
1.49Y X.^oexi af-'d- io e»cXo o..-J- *£ nncJ-sxxg OJ^.Sei.SoK^ ic 
sriT .C00,2X;' io noi;J"g9i>xe sxld" rlJi.. B9d-££)xx;p.tX nesd aeri 
9<{Cf'" \<S '•s^liosi&is& filgisfa griXwoiiocf srit ai d-rufooTB i9:f*.sX 

i'ngrnsJ'jBd'e -tasifleaixfcfai.') .bi-^s d"c-x909i xiaso 9riT 

-axf) l)a^ aeotjj ce IXb rnoii Sitccisooi sricf Xxb*95 nx aworfa 

rXoonxj on eiB siariT ,sni9.tx lioxcrBXiqCi' q-£ yd ad'nsfflgaixrd 

aei'lB/t; \tiO g.fiJ waircogcf ;bi603 srlcT eub sexst yiio bQ^v&l 

ia9T XBoexi rioB9 io aaoXo ecii d"B J-n9ffi9X*J98 Xsexi & 

exjnsvsi aoxJ-BXBCf moii .bed-c.Liqo'xqqB &!issom& Xs^focf sr^J- ici 

-yeq d-fiajj-paxXaJb fix JJsvXov'i :^ai;rt srid- XXb agmjJTBB Si bne 

.adfisra 

s d^ a9 ni9 a iJJ da X.''-; r^ns a^cieost io^ d'a9m9jB*s 9riT 

io o'Kxrorae rxB naworia Lni;'! aoel x'oorioS rigxH -.qsaingvS erit io 

xigxH gnxnova erlJ io aXsqxonxxq \d ^errifrtsi 00.000.^,; 

-92 srlcJ- loi jfaf i'oa ."dx.^ iC.rfcl-x9 licssq et'i es/JBoecT aXoorfoS 

sofxrJBcT f{8B0 9Xc'Blxev« erll .Xisci-BooX'scT J-on blssoo io bruxi 

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erid- io vkb gnxibueqp d'on io -^oxXoc: s £i9dT;oi>s Xi-XBoff orld" il 

dTiuoroB d-OBXs eCi- litasj ^ecorr; 99I XoorioS dgxH snxfigvS 

rtoxd"Xbcioc doue. .fionxrais.tol) i sw Bess q&I loi oXtfBlxsvB 

.93X16 d-on filxroo 

Bf-qxioB asnisl io d-nsrriBd-Bed- Lkb IIxv/ *8bX erid' nl 

.Jo9^i:voiq 8SW d^pgigdrix bQsnoos bzB 000, S| xo b£iv± cte/Jid- b 
-•XBXorfos i&d-vted io noxd-omoic erlo ■^:oi Jnsqa 9rf yb^ Btiui axriT 
io QoaQf.&d d3so B ax ©ier^d" emi:^ drieasic- edS dA .i"X£f| 
9i3£m noed 9VBCi 39iwd-i£:aeqxe oPl .firtxii d-srfd- nx l^iS.eaG.Sf 

.si£9Y Xbi 9V9a loi 

899^1 9d-x;d-xd-3nlsr:d- ni rmodt soavkLsd rl8Bo oriT 

.Qd-Bd-B 9rld- 9SJb ax OO.XeXX$ io Jbnxr^ 



- 6 - 



The detailed cash receipt statemerxt of the 
several funds of the Boarr' of Education ^cy source and 
month for the year has been prepared to show the source 
and frequency of receipts. 

The petty cash fund of |350.00 has been set 
aside to provide for contingencies which constantly arise. 
In auditing this fund, a surplus balance of :,H»12 was 
found v/hich it is believed belongs to the Assistant Se- 
cretary, and should be paic". to him. 

In or'^.er that the Board of Education may have 
a read^ reference to the contracts in force on June 30, 
1917, three statements have bean -repared in summary form 
shov/ing such information as was deemed imperative. They 
are viz: contracts for service, contracts for construc- 
tion work, contracts for the purchase of supplies and 
equi^Diient. The second statement reveals incompleted con- 
struction v/ork costing Ol,E87,805.77. 

Of the 148 pieces of property wwned by the 
Board, sixty-eight pieces were foujid with incomplete files 
of titles of abstracts, warranty deef.s, and court pro- 
ceedings. 

Statements nineteen and twenty show both com- 
plete and incomplete files, with the aid of which the 
necessary corrections could be made. 

Statement twenty-three, a list of the insurance 
policies in foi^ce June 30, 1917, presents a problem to 
be solved by the Board of Education, viz: to what extent 
should the property of the Board be insured? 

During the last five yeais the Board of EducatiOx-i 
has spent an amount of $4,486,028.24 for the construction 
of school buildings and additions to the existing school 
buildings. The greatest disbursement incurred '.;as in 
the year 1915-1916, which amounts to Ol, 435, 028. 31, ,-.nd •;' ; 
smallest in the year 1912-1913, amotmting to 0291,939.99, 
with an average of .;897,207.65 per year over the period. 

Statement twenty-four, showing the detailed 
construction costs for the fiv§ years ended June 30, 1917 
should be carefully sci^itinized. 





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- - 

CITY OF DETROIT 
BOARD OF EDUCATIOH 

2. ANALYSIS OP THE GASH ACCOUNT FOR THE YEAR 
ENEED JUNE 30, 1917. 

Balance Juiy 1, 1916,vath Treasurer ..$13,977.68 

" " " " on hand 350.00 C il4.327.68 

Source of Recei^ots: 

Revenue * $6 , 099 . 835 . 47 

Non-revdnue. 6,252.69 

Loans 486,498.40 

Donations 1,800.00 

Trusts 20.928.53 

Total receipts $6,615,314.89 

To*al cash available.. ' 6,629,642.57 

Character of Disbursements: 

Redemption of loans 880,000,00 

Operation and Maintenance of 

schools 3,847,407.41 

Improvement projects 1.897.624.82 

Total disbursemsnts ... h?6.625,032,23 

Balance, June 30, 1917 4.510.34 



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- 10 - 



CITY OP DETROIT 

BOARD OP EDUCATION 

3. SUIVMARY ST-ITEMEWT OP RECEIPTS AIID DISBURSE- 
MENTS POR THE T'uEIVB MONTHS ENDED 
JUNE 30, 1917. 



Receipts 
Balance, July 1, 1915 ...$14,327.68 



Disbursements 



July \ 1916 

August, 

September 

October, 

November 

December 

January, 1917 

Pebruary , 

Ivlarch, 

April, 

June , 



Balance June 30, 1917 



. 638 

.$877 
67 
29 

1,364 
24 
17 
11 
15 
17 

1,005 
547 



,490.52 
,284.32 
,266.12 
,977.38 
,045.02 
,567.88 
,014.05 
,008.70 
,511,72 
,245,84 
,711.58 
,191.76 



|163 
..257 
594 
570 
534 
541 
435 
453 
468 
550 
540 
512 



,984.24 
,309.29 
,466.32 
,568.14 
,542.15 
,556.54 
,789.49 
,860.20 
,878.15 
,841.54 
,777.28 
.458,79 



4.610.54 



1,629,642.57 



$6 ,629,642.57 



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- 1,-2 - 



CITY OP DI!TROIT 
BOARD Or EDUCATION 



5, Statement of the Ivlaintenance IPund, Appro- 
priation Transfers to and from Appropria- 
tions. Disbursements, Cash Balance, Encum- 
hrances and Unencum'bered Balance, 



(This Statement is omitted except 
in original copies) 



(I 



- lo - 



CITY OP DETROIT 
BOARD or EDUCATION 



5. Statement of the Building Fund, Jipproy-riationt, 
Transfers to and from Ap:.:^ropriations, Disbar se- 
iTients, Cash Balance, Sncumb ranees and Unencu.:.- 
"bered Balance, 



(This Statement omitced except 
in original Report) 



-T A- 



CITY OP DETROIT 
BOARD or EDUCATION 



7. Statement of Receipts and Disbursements 
of the Maintenance and Building IT'imd for 
the Fiscal Year Ended June 30, 1917. 



(This Statement omitted e:ccept 
in original co-oies) 



- i: - 



CITY OP JDETROIT 

BOARD OF EDUCATION 

8. Statement of Receipts and Disbursements 
of the Evening High School Tees Fund for 
the I'iscal Year Ended June 50, 191V, 



(This Statement omitted except 
in original Report) 



10 YTIO 



m: 



■> -for.'ort 



r.'ori c^: 



« :■..., J 



jqac-ii J, 



- lb - 



CITY OF lETROIT 
BOARD OF EDUCATION 



9. Statement of Receipts and Disbursements 
of the Institute Pees Fund for the Fis- 
cal Year Ended June 30, 1917. 



(This Statement omitted except 
in original Report) 



CITY OF DETROIT 
BOARD OP SDUCATION 



10, Statement of Receipts and Disburse- 
ments of the Scripps Memorial ^^^nd 
for the Fiscal Year Ended June 30. 
1917. 



(This 'Statement omitted except 
in original Report) 



1 • - 



CITY OF DETROIT 

BOAR© OF EDUCATION 



11. Cash Recei-ots sf the Building Fujid 
by Source and Month for the Fiscal 
Year Ended June 50, 1917. 



(This Statement omitted except 
in original Report) 



- 19 - 



CITY OF DETROIT 
BOARD OF EDUCATION 



12, Gash Receipts of the Maintenance Pimd 
by Source and Month for the Fiscal 
Year Ended June 30. 1917. 



(This Statement omitted excei^t 
in original Report) 



- 20 - 



CITY OF DETROIT 
BOARD or EDUCATION 



13. Cash Receipts of the Scripps Memorial 
Fund by Source and Month for the Pis- 
cal Ye-.r Ended June 30, 1917. 



(This 34;atement omitted except 
in original Report) 



.f-.t: 



- 21 - 



CITY or DETROIT 
BOARD OP EDUCATION 



14. Recapitulation of Cash Receipts for Year 
Ended June 30, 1917. 



(This Statement omitted except 
in original Report) 



l;:. 



- 22 - 



CiTY OP lETROIT 

boaRd op education 



15. Petty Cash Fimd as 
of Augufet 21, 1917, 



(This Statement omitted except 
in-original report) 



h...' U/i^Ct 



:i 



- 23 - 



CITY or DETROIT 

BOARD or EDLJ3.iT I o n 

16. COIITRaCTc: i"OR SZRVICr IN FCECE iS 
OP JUIffi 30, IS 17. 

SUPERliJTENDENT : 



Dr. Chas. E. Chadsey, appointee'. July 1, 1915, lor 
a tsrra of three years, at a salary of SQOOO.OO 
per year. (Page .2, Proceedin'-^-s 1915-16) 

BUST LIE 33 KLIIUGER : 

Mr. Chas. a. G-dd, r-D-oointed Decemher 1, 1916, for 
a terra ending July 1, 1918, at a salary of :,i4,000 
per year. A bond of CSIO.OOO is recuired, I Pa:i,-es 
247 & 252, Proceedings 19 16-17) 

SUPERVISOR OF PROPERTY : 

Capt. filbert E. Stewart, appointed April 8, 1915. 
for a terni of four years at a salary of ^3,500 
per year. (Page 362, Proceedings 1914-15) 

ARCHITECT; 

Messrs. Ilalco-nson and Hig-inhotharn, ax-OiiTtec. Janu- 
ary 1, 1917, for a term of ohe year, at a com:oen- 
sation of 5% of the cost of ne.. buildings and 
additions; to be paid as follows: 2^o less 15/o 
of the whole amount for drawings and si:)ecifica- 
tions, and 2-^b for superintendence of construct- 
ion. paid vvL thin thrtty days after building has 
been com ^.leted and accepted. (Page 253, Proceed- 
ings 1916-17) 

CONSULTIITG BKGIN5ERS: 

Messrs. .Vmrnerman and McColl, appointed January 1, 
1917^ for a term of otie year, at a compensation 
of 5% of the cost of the vvoick performed by them, 
to be paid as follows: Z^o less 15% of the 
whole amount for drawings and s^pecif ications and 
the rcmainidr for inspection of work assignc' to 
them when accepted. (Pago 254, ProceodingG of 
1916-17) 



. rr.-»r T" 



r I ■><! 



Tfrr 



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vi-dX(^X 



- 24 - 
GOAL '.TEIGHER: 

Mr. George Wilson, c-ppointe^" iuly 1, 1915, for a 
term of foui' years, at a compensation of 6 cents 
-oer ton of coai weighed. (Page 353, Proceedings 
1915-16). 

TIMING AHD KI:PAIRIIIG OF PIAI'IOS : 

Mr. Hubert S. Batcheller .appointed April 26, 1917 
to tune and repair pianos during the fiscal year 
ending June 30th, 1918, as follows; Tuning pianos 
$1,00 each. Tuning and "bringing up to international 
pitch, when two tunings are necessary, v'l«50 each. 
Repairing, bQii per hour. No extra charge to he 
made for hroken strings, hroken in tuning, except 
on Glough and V/arren and other old pianos; these 
to be charged at 25f/ per string, 

FURNISHING AND LAUNDSEIIIG OF TOl/SLS ; 

}.fe.ssachusette Laundry Comj^any, appointed May 10, 1917 
to furnish and l?.under towels for the Board of Edu- 
cation during the fiscal year beginning July 1st, 
1917, according to specifications as follows: Hand 
towels, Offices, ^\,^Q per 100, Small towels, offices 
and Stock Department $.50 per 100, Large tov/els, 
all otheSr departments, $1.75 per 100, 

r::binding op books: 



Messrs, V/. 3. i/indisch Co., appointed June 30, 1917, 
for a term of one year, at a compensation of V2^i 
for text books, -^2.25 for large books, and v-1.25 
for encyclopedias, (Page 525, Proceedings, 1916-17) 

0P::RATI0N op LUriCH ROOMS: 



Mrs. John Bucheger, at the Eastern High School, for 
a term of one year beginning September, 1917, at 
a" cost of $160. 

Mrs, John Siebert, at the Central and ■/estern High 
Schools for a term of one year beginning September 
1917, at a cost of OlOO. 

(Page 671 Proceedings 1916-17). 



g J "'.6 c 



( Vi-o.-.t-j. 



'CO 



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JAO; 



.a 





ici-a; 



iVc 



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- 25 - 

R::KTAL of Dvy-SLIINC-S : 

Property bounded by Second, Third, Beech and Jones 
Streets to be leased to i/. G. Holdswnrth and E. 
J, Crovvells for one year beginning June 16, 1917, 
at a rental of ;^?550.00 per month. (Page 693, Pro- 
ceeding's 1916-17) 

Property Henry '^.nd High Streets, All property exclus- 
ive of ,,-l£5 Iixgh Street Jest to be leased to Louis 
J. Hoffman on a month to ijionth basis at a rental 
of 0350.00 per month, -payable in advance. (Page 
693, Proceedings 1916-17), 

No leases in force at present, 

eONS'"R'JCTION OF Cgi.rjSTT SI]3:r;/:lL:CS AND PRIVEV.'AYS: 

Contract awardo;"'. to Otis Cement Construction for a 
per 10, I o;. o.-'C ye..r enuin.'^ June JO, 1S18, for the 
furnishing of material anC labor for the construct- 
ion of ceoent sice\/alks and drivev/ays accoriing to 
the specifications of the Board of Public ,/orks, 
at a cost of 13^4 per square foof for sidewalks and 
15$l' per square foot for driveways. (Page 532, 
Proceefings 1916-17). 

SALS OP OLD BOOKS _vI'.ID PaPEP.: 



"Contract aV/ardsd to Letroii. Paper Soociv Ou. lur a 
period of one year ending June 30, 1918, for the 
sale of old books and paper at a cost of 75c.' per 
100 lbs. for twelve tons from the Board of Educat- 
ion stock department and 4:0^ per 100 lbs. for 32 
tons from six high schools and office buildings. 
(Page 600-601, Proceedings 1916-17), 



- -.o - 



CITY OF DETROIT 
BOARD OS EDUGiiTIOH 



17. Contracts for Construction Work in 
Force as of June 30, 1917. 



(This Statement omitted except 
in original Report) 



- 21 - 



CITY OP DETROIT 
BOARD OF EDUCATIOI 



18. Contracts for the Purchase of 
Supplies and E<^ui;:ment in Porce 
as of June 30, 1917. 



(This Statement omitted except 
in original Report. ) 



ricH^nsc fO YTIO 



-jQ-iC J. n. 



- ^c - 



CITY op HDTROIT 
BOARD OP EDUCATION 



19. Statement of Abstracts of Title, 
■/arranty De^cls, and Court Bro- 
ceedinp;s affecting Real Estate, 
as of June 30, 1917. 



(This Statement omitted except 
in orisina.l Report) 



-i,^_.'a 



ex 



, '. :. ■:.•. . J V LV o .r; 



3 aiffT) 



- ?s. - 



CITY OP DETROIT 
BOARD OP EDUCATION 



20. Statemeiit of Incomplete Piles of 
Abstracts of Title, ..'arranty Deeds, 
and Court Proceedings affecting Real 
Property , as of June 30, 1917, 



(This statement omitted except 
in original Report) 



^<.M ,W^ 



icr^oxe 



\ '.•■,, V- , J. -.r- 



- 50 - 



CITY OF DETROIT 
BOARD OF EDUCATION 



21. Statement of Land, Structures, Fixtures, 
and Equipment as of June 30, 1917. 



(This Statement omitted except 
in original Report) 



TIO«Tai(I -^O Y':'-'^ 



r\Tr,-7 rr- 



.cit'i^ 



JJl 



CITY" OP DETROIT 
BOARD or-' EDUCATION 



22. Inventory of Educational Supplies 
and Equipment ©s of Ju:ie 30, 1917, 



(This Statement omitted except 
in original Report) 



- -,.2 - 

CITY CI' DETROIT 
BOARD (F EPDCATION 



23, List of Insurance roircies 
in Force as of June 30, 1917. 



(This Sta,tement oi:'t'ted except 
in original Repoi") 



ocr&05'- 



- 1.3 - 

CITY OP D3TR0IT 
BOARD OF SrUGATION 



24. Construct ion Costs during the 
Five Year Period. Snded June, 
30, 1917. 



(This Statement orr.itted except 
in original Report) 



)5.7, 



rfoidTt.^-r.+sfcor.) .-frS 



ir^r," 



■rrrn 



= t F ;^^ r r rfT" ^ 



34 - 

CITY OP DETROIT 
BOARD OF EDUCATION 



25. Fees paid to Architects and 

Engineers during the Five Year 
Period Ended June 50. 1917, 



(This Statement omitted except 
in original Report) 



- OO - 



The following statements are prepared as a 
result of the audit of the transactions of the Board 
of Trustees of the Teachers' Ketireraent Pund for the 
year ended August 31. 1917. 

26. Statement of Receipts and Disbursements 
of the General Fund for the Year Ended 
August 31, 1917. 

27. Statement of Receipts and Disbursements 
of the Permanent Fund for the Year Ended 
August 31, 1917. 

28. Investments-General Fund as of August 
31. 1917. 

29. Investments-Permanent Fund as of August 
31, 1917. 



.. to ae 



:i(: lO £JB 



jmie 



"fp 



■ v^ -'■ ^^ "■■' ' '^ .'■ 



- :;o - 



COMIENT ON SOLVENCY OF TEACHEHS^ RETIRSIENT FUI^FD 



It is believed that an actuary table. 
developed for the retirement fund, would shov/ that 
this fund is insolvent. In other words, the prem- 
iums paid by the teachers and other existing sources 
of revenue of that fund are not sufficient to meet 
the liabilities incurred. This condition is true 
of nearly all of the pension funds where no scienti- 
fic stu(fty has been made or v;here resulcs of such 
studies have not been adopted. This subject should 
receive attention in the near future. 



-^ & V X . 



- 37 - 
CITY OF DETROIT 

BOARD OP TRUSTEES - TEACHERS' RETIREMENT FIMD 

26. STATEMENT OF CASH RECEIPTS AND DISBURSEMiHTS OE 

THE GENERAL FUND FOR THE YEAR ENDED AUGUST 31, 1917. 



Balance Sept. 1, 1916 ^57,350.10 

Source of Receipts: 



Tuition, non-resident pupils 
Premiums paid by members.... 

Penalties-absence fees...... 

Interest on Investments 

" " Bank Balances... 
Teachers* Salary 



.$13,049.34 
. 22,390.00 
. 2,131.74 
. 3,036.50 
. 1,091.95 



Fund.... 4.313.78 

Total Receipts 46,013,40 

Total available #103,363,50 

Object of Disbursements: 

Annuitants.. ^33, 768.00 

Investments 30,000,00 

Refund pro rata fees because 

of resignations 59,50 

Refund to Board of Et^ucation 

because of overpayment..,, 38 . 98 

Total Disbursements 96,792.52 

Balance August 31, 1917 6,750.98 



..-.r_'3. -i'.' 



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- j3 - 



CITY OF DETROIT 
BOARD OF TRUSTEES - TEACHERS' RETIREMENT FUND 



27. STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS OF THE 
PER1\!ANENT FUND FOR THE YEAR ENDED AUGUST 31, 1917, 



Balance. Sept. 1, 1916 ., $9,048.61 

Source of Roceipts: 

Ree.emption of Bond, 500.00 

Total available 09,548.61 



Object ox Disbursements: 

Investments < $8,581.51 

Refund of tuition fees 
paid by students . « . . 425.21 

Total Disbursements $9,004.72 

Balance, August 31, 1917 5^5.89 

$9,548.61 



J9 - 



CITY OF DETROIT 
BOARD OF SDUCATIOH 



2S. Board of Tiustees - Teachers' Retirement 
Fund Investments. General Fimd. as of 
August 31. 1917. 



(This Statement omitted except 
in original Report) 



- 40 - 



^ITY OF DETROIT 
r.OARD OP EDUCATION 



29. Board of Trustees ~ Teachers" Retirement 
Pund , Investments, Permanent Fund, as of 
August 31, 1917. 



(This Statement omitted except 
in original Report) 



. yi.i.: 



x'-j 6 1 



- 41 - 



DESCRi:~TION OF AND COI-H-TNT O.N THg Al 

The audit of the transactions of ths ".oard 
of Education for the fiscal year ended June 30, 191v, .vr.s 
ccrjmenced on August I'o and completed Septeir.her 19» In all 
there v/ere thirteen persons engaged, nine of v/hom worked 
the e^reater part of the period. The cost of "^.he </orV- should 
not exceed ',,'1125* 

This large staff and expenditure ^vas neces- 
sitated "because a thorough audit was undertal:en. The state- 
ments prepared from the results of the autit. ijuralDering in 
all tv/enty- eight, have as their Lasis original figures. 

In conducting the audit ever.y receipt and 
disbursement v/as carefully examined as to soixrce, amount 
and authority. Nothing was takian for granted excepting the 
delivery or receipt of the articles or services called for 
upon invoices. The verification of the latter in many 
instances was impossible and again in others impracticable, 
and therefore was not attempted. 

In verifying the fees paid the consulting 
engineers of the Board, the follov/ing duplicate Payments 
".vere called to the attention of the business manager, 
who is making an adjustment. 

1. A sum of i^lB6.4:2, ,3aid in September, 1915, for 
the cost of plans and specifications for the 
gymnasiuin in the NorSstrum School, n'hieh is Z-^/o 
of v8,723.00 less a 15% retainer fee, had been 
previously paid to the architects, 

2. On June 6, 1914, a bill of ;')524.90 was p§Lid for 
work performed on plans for the remodoli.: j of the 
heating and ventilating system and new pov/er 
plant at Central High. This payment v/as author- 
ized by the Board on the ground that the plans 
had to be modified because the original project 
had to be abandoned for lac!: of funds. S-ab- 
se^uently other plans were developed for this 
v/ork on a smaller scale. The regular 2^'i for 
plans and specifications was paid ujon the pre- 
sentation of the claim. The Consulting engineers 
adjDitted to the avditors that .a. part of the orig- 
nal plans for which they received 0524, f:© had 



j|.l:;\Vv) 



- ^-2 - 



been used in the v\/ork actually performed. A 
refund for such part of the cost of the original 
plans as were later used should be made - an esti- 
mated amount would be $250.00. 

During the year 3835 vouchers were -aid. Of 
this number 39 were found to have been erroneously fig- 
ured, resulting in a net overpa,yment of '.)9-67, the gross 
over;jayment being ci)21.83, and the underpayments totaling 
\}12. 15. 

^n item of Lvl.OO in September and !ipl,54 in 
October v/as overlooked in the receipts of the Teachers' 
Retirement Pund. The checks v/cre not drawn by the City 
Treasurer through omission. The adjustment has been 
made in September of this year. 

In Pebruary a clerical error of Ol*50 resulted 
in an overpayment to the Teachers' Retirement Pund. 
The money properly belonged to the Institute Pees 
Pvmd. 

The approval of voucher i72723 for $6,000.00 
does not appear in the proceedings of the Board because 
ofa clerical error. 

Authority was found for all payroll disburse- 
ments excepting in the case of the amounts for twelve 
engineers and janitors. The Assistant Secretary stated 
that the authority existed. 

The fees collected from students attending 
the evening high schools courses, and from non-resident 
pupils, could not be properly verified becav-.se the en- 
rollment records were not accessible due to the vaca- 
tion period observed in the various schools. 

The amounts received from -Dupils in the form 
of fines for defacing or losing property belonging to 
the Board had to be accepted as correct because the 
source of recei-ot could not be examined. 



The perpetual verification of these tv.'o classes 
Ox receipts should be encouraged because oi the existing 
possibilities of failure to collect or neglect to ri-rait 
the amount collected. No such examination is made under 
the present system. 



^ ^ rrrr ■ 



:^. 



- 43 - 



Tfee desirable practice of receiving periodic 
reports from the principals of the schools of fines col- 
lected to is not adhered to. 

Letters were addressed to persons v/ho pv.r- 
chased houses sold at auction by the Board during the yeai , 
In all twenty-three such letters were mailed; of the nine- 
teen returns four were not received because of './rons ad- 
dresses, and fifteen certified to the amount. 

Insomuch as the sale of houses represents a 
large sum of money it would be considered good practice if 
a i./itness attended each sale, \/ho should bs a represent- 
ative of the City Controller, and the number of houses sold 
and sale price reported in d3tail to the Board. At the 
present time it would prove a mammoth task to attem-it to 
ascertain whether all ths houses acquired by the Board ./ere 
sold and if the prices were aiuitable. 

The Teachers' Retirement J'und is a loser by an 
amount of about $30,000 per year because of the change in 
the period of paying the Primary School money. _ Recently 
the period of pajnnent wqs changed from Ivlay to ^gust. If 
the Board can co-.e to an agreement with the Board of Esti- 
mates and the Common Council so that the money collected 
in August v/ill apply to the funds of the current year, the 
interest on a sum approximating Ol. 100, 000 would be credited 
to the Retirement Fund. 

The investment schedules of the Teachers' Re- 
tirement Fund show a total interest earning during the year 
of 06441.50. The collections during the last fiscal year 
amounted to $3035-50, leaving an amount of ^JSSSS.SO not 
collected. If all the bonds of the Teachers' Retirement 
Fund V7ere registered as to principal and interest a loss 
of accumulated interest upon uncollected coupons \:ovl±C not 
result. 

It is suggested that it should be the practice 
of those collecting fees from students attending th3 vocat- 
ional courses to transmit a detailed report of such collect- 
ions and the evidencie of all expenaitures m^de. Such a 
procedure would destroy possible criticism of the f inanciil 
methods of the Board. It is understood that the Director 
of the Continuation school at Cass High received about 
1;;228.00 last year.aaid that it was expended largely for 
stationery, postage, etc., used in connection with the school. 

The Board of Assessors were requested to fur- 
nish :, list of all property ovmed by the Board of Ilducation 



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- 44 - 



appearing upon the tax record of the city. This reouest 
has not "been complied ./ith so tho several pieces of prop- 
erty owned by the Board were taken to be those for v/hich 
titles, deeds, and court action were on file in the oflice. 

A construction ledger which would control dis- 
bursements of every origin would reduce the possibility 
of duplicate payments of costs of work performed and would 
facilitate the prompt adjustments of aecounts. 

It may be stated that defects in the present 
system exist. 

(1) Relating to the use to which supplies and 
equipment are put, 

(2) Relating to the failure to properly examine 
deliveries, 

(3) Relating to the possibility of falsification 
of acknowledgments of services or articles 
called for upon the invoices, 

(4) Relating to the failure to verify receipts 
of money at its source. 

All of these issues can be rectified as suggested in the 
recommendations of this report, excepting the third. 

The taking of a complete inventory of personal 
property owner' by the Board was nnt attempted because of 
the limited time and funds. However, the inventories as 
submitted by the principals of the several schools were 
given a test check and v/ere verified against the stores 
records. Many discrepancies arose because in most cases 
the records were of no value due to the system employed. 
The money spent on this department during the past years 
has been an absolute v/aste because of the poor records and 
the fact that they were put to no tangible use. It is not 
the thought to criticize the employees of this department 
for they worked diligently against odds beyond their con- 
trol. 

The personal property ov/ned by the Board as of 
June 30, 1917, has been computed as to quantity and arti- 
cle from the inventories submitted by the principals. ..ith 
this data as the starting point the new installation can 
be made and should in time adjust any errors that exist. 

. ,' No attempt- has been made, to compile cost data 
because of the limited time available and the lack of 
standards. 



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- 43 - 



The listing of real property owned by the 
Board of Educat .on as published in the annual report con- 
tains i:iany errors v/hich have been copied year after year, 
thereby tan^in^ to destroy the value of this statement. 
The files containing the legal papers pertainint to land 
ovmed by tl.9 Board could be, kept in better form if a sum- 
mary sheet were added. The City Controller st:.ted that he 
will refuse to make settlement for any piece of property 
acquired by the Board unless the warranty deed states 
the actual value of consideration. 



- 46 - 



recommendations concerning accounting records idid 

procedur:] 



It is "believec. that the installation of the 
following records and procedure ..ill aid in the u^dmanis- 
tration of the afi;airs of the Board of Education. 



1. GEI^IERAL LEDGER ACCOUNTS 

These accounts should show everything 
that the Board of Education owns and 
owes. 

They will at the same time act as a 
control over several of the detail 
ledgers, 

2, ACCOUNTING ON REVENUE AND EXPENSE BASIS 

In order that a gaaga may be had of the 
transactions of the Board of Education, 
it is important that the accounts be 
operated on a revenue and expense basis 
indicating revenues accrued and bills 
payable, as opposedto the present system 
which reflects only cash receipts and 
disbursements. 

5. REaL property RECORDS 

Such a record would indicate at a glance 
the history of each -.arcel of land owned 
by the Board of Education, its v?,lue, lo- 
cation and cost of im roveni^n ts. In con- 
nection with this record a listing of all 
legal papers pertaining to e^ch ic.rcel of 
land owned by the Board of Education 
should be inserted in the files with such 
papers. 



PERSONAL PROPERTY RECORD 

The estimated value -placed upon he .erson- 
al property of the Board of Education is 
large enough', to warrant the operation of 
adequate records in order that no losses 
may occur. The persorjc.! "irojeity records 
should rovide such control, "a.:! should also 
indicate the life of tho different kinds 
of equipment. 



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- 47 - 



5. GONSTRUgTION LEDGER 

It is suggested that a separate acccuunt should 
be operated for each construction project so 
that a complete history may be had v/ith little 
effort. This ledger should later be enlarged 
to show the cost of the different kinds of 
work performed, 

6. SCHOOL ACTIVITY LEDGER 

The present classification ledger might well 
give Way to a record which would produce more 
detailed cost date of the entire system, and 
this can be done at less cost than at present 
as the tabulating machines installed in the 
Stores Department can be used to advantage. 

7. DETAILED EXPENDITURE AOCOM TS 

If 8 standard classification of expanditu.re 
accounts were to be used thruout the entire 
system it would be possible to arrive at the 
comparable cost of results. 

6. JOB COST RECORDS 

These records and proceciure are no\J being 
developed by the Chief Engineer. 

9. CENTR/lLIZATIQN OP PAYROLL ./ORK 

The payrolls could be more economically pre- 
pared and the checks more easily distributed 
if all the payroll v/ork wer^ centralized in 
one department, 

10. TEACHERS* SAL.'iRY RECORD 

A card record for ihife purpose would be more 
practical than ths present loose leaf sheets- 

11. DAIiDY TlltIS REPORT 



It is suggested th?.t employees ./orking in the 
fielf^, excepting those connected .vith the 
Educational Department, be required to furnish 
the payroll department with daily time reports. 



-,w* f i 



.3 



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- 48 - 



l.:. .^-^.SPOJSIBILITY :0R SUP-LIES 

All employees of the 3oard Ox Eiluc^.tion using 
supplieB and equriment in the can dust of the 
activities under their di recti on should be re- 
sponsible for the proper use of such sup;jlies 
and equipment. 

15. R3NTAL OF F./EIIJIIC-S 



It is believed that more money could be earned 
by the Board of Education if the dv;ellings 
on condemned land were reaatod thru re^J. estate 
agents, on say a percentage. 

14. GEITSUS ENmiERATIOII BY TET I)EPAK2MI:FT 01 
COIlIPULSORY EDUGA'JiO l 

Inasmuch as the Department of Compulsory 
Education is m.or3 familiar with the children 
of school age in the city of Detroit, and ha,s 
little to do during the period assigned to cen- 
sus taking, it is suggested that this depart* 
rnent should take this census v/ith the aid of 
additional help. In taking the census for the 
next yeas: it is believed that the tabulating 
machines can more readily compile the data 
and should be used for that purpose. 

15. AJX)?TIOIT CI' 3T.J'TDAP;D CONSUMPTION Ai;.02Idrr3 



It is suggested that the detail consumption 
reports to be prepare:', from the stores system 
now beinr: developed be md.de the basis for the 
adoption of consiunption allotments thruout 
the school system. If that were done an equit- 
able distribution of supplies v/ould be assured 
during the ensuing year, 

16. VERIFICATION OF FEES GOLJ:£GTED PROF EVENIN G 
HIGH SCHOOL STUDEUTS 

It is sugp'estee that an auditor from the offices 
of the Business Manager should examine the en- 
rollment cards of all the students in the Evening 
High School classes and verify the fees ccllocted 
from such schools. 

17. ^/ERIFIGA.TION OF FSE8 COLLECTED FROLI NON-RE SI DEI' T 
PU^-ILS 

As in the case above, it is believed that an 



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auditor should "be sent to each school of the 
city xor the ;urpose oi examining the enrol] - 
rment recoi-dp and to ascertain the niujber oi 
pupils v/ho should pay non-resident fees and 
vsrif 7 such results against the amounts 
actually collected 

18. VIIRIPICATION OF 7IN33 G0LL5CT2D TROM PUPIL S 

A report from the Chief Engineer showing all 
property v/hich apparently has been maliciously 
or by negligence destrojred v;ould serve as a 
basis for the verification of the collection 
of fines from pupils for dofacing property. 

19. SIMPLIFI5J V0U3HER 

It is suggested that a voucher containir^g all 
the information now sho'.vn upon the present 
voucher with the addition of certain certifi- 
cates, all appearing on one side of the voucher, 
be ado-Tted. The vaichers should be prepared 
on the typewriter from the audited invoice. 

20. STORE RECORDS 



The following stores records are recommended: 

1. Combination requisition for supplies and 

delivery receipts. 

2. Notice of goods to be returned to the 

supply house. 
5, Baclc-order Delivery Slip 

4. Goods Received Slip 

5. Goods Issued Slip 

\Jith the installation of these additional records 
in the Sup- ly House a better control should be 
had and the v/ork would be facilitated, 

21. PERIODICAL FINANCIAL STATSI'SNTS 

It is recommended that complete financial state- 
ments be furnished at the close of each month's 
business. The nature of these statements should 
be - 

1. Statement of appropriations 

2. Cj.sh rccdipts and disbursements 

3. Revenues and expense 

4. Costs 

5. Quarterly consumption of supplies 



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It is believed that thp ;')resent force of the 
business manager's office ie large enough to 
undertalce all of the changes which are proposed 
in this ropoit. 



HECOACEFIDATIOrS C0NC31R!Tire !.lH.inT:;i^":mCS OF SCHOOL PROPERTY 



1. It is r?Kionr\enr\cc\. that 'OJit il 'c\e chief engineer 
has perfacbcd his org?.ni3o,tion of ,i£.nitors and 
engineers, the specific purpose for which he v/.:.s 
employed, th.^t the tv/o functions of maintcining- 
and o->erating school property be carried on under 
two supervising hends. Or else, tloat the chief 
engineer be furnished a; technical assistD.nt to 
relieve him of t>e direct function of supervising 
the operatioi of buildings. Is the matter nov; 
stands it is believed th .t the care of buildings 
and their maintenance is too big a job |or one 
man to handle successfully. 

2. It is recommended th_t the chief engineer's of lice 
be moved to the "shop" because the "bosses" report 
there daily. By having his office there the chief 
engineer can more easily keep in touch v.'ith his 
subordinates. 

3. It is recommended th^t only one person be enployed 
tq do the clerical work in the office of the chief 
engineer. E^y moving the office to the "shop- , re- 
lieving the stenographer cf -.naking out the pa3"- 

roll, i:ind. by discontinuing the purchasiin^ of sup- 
plies by the clerk, one man should be able to 
handle all clerical ./ork and records. 

4. It is recommended that a monthly report of v/ork done 
be Submitted to the Board of Education so that this 
body may at all times be informed as to the progress 
and as to the expenditure of funds authorized to 
carry out the annual v/ork program, 

5. It is recomiriended th^t S'^pplies and materials be 
bought by the purchasing agent of the Board of 
Education according to a system which v/ill provide 
for proper inspection of the deliveries. 



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RECOI/nENBlTICNS CCNCnmilNG PURCH.«.SI!TG OF 3lTi-?LIES 



It is recommeiidcd: 

1. That the v.^iisties of ?up:^lies bought by the Board of 
Education be reduced to a rnininura 07 standardizing the 
grades and fa-a2.ities o:c .rap- lies used, and thit the 
standard, dexl:iite and technical specifications lor ell 
supplies be prepared and employed in the purchase of 
such sup^-il^er, 

2. That wherever founc" more ^r^ctic^.ble, sup:olies he 
bought u-:5on sample. Hov/ever , contrary to the ;jresant 
method, it is recom-aencled that tha purchasing agent 
choose a standard scuaple and receive bids usin^ his 
sample as a standard. The present plan of allov/in^; 
each bidder to furhish his own sample, without refer- 
ence to any standard sample of the Board of Education, 
tends to eliminate real competition because vendors 

do not bid upon the same definite article. 

3. That quantity buying be extended to include all sup- 
plies, This can be done more easily by classiifying 
supplies according to their trade names rather than 
according to the use to which they will be put, "id 
submitting proposals for bids to vendors upon sci oi- 
ules classified in the proposed manner. At present, 
proposals are sent out for high schools supplies, 
educational supplies, kindergarten, drav/ing^ manual 
training supplies, etc. These various schedules 
contain many supplies and materials in common, v/hich, 
if combined in one schedule, would propably tend to 
reduce prices. 

4. That a standard supply list of all articles to be 
used in the puTylic schools be prepared and published 
by the Board of Education as is now being done with 
reference to text books in the primary and gr;.muiar 
grades, and th;:t this list be adhered to strictly 
hy all persons miking requests upon the puichaoing 
agent, deviations being permitted only bj? ap.roval 
of the Board. 

5. That the Board of Education discontinue the practice 
of ap-^roving those orders for supplies and materials 
for V7hich contracts have bean let for the v.hole year. 
This v/ill not only save time t5f the Board, but will 
expedite purchases and will save a needless expendi- 
ture of money for ;3rinting the adoption 01 such orders 
in the proceedings of the meetings of the Board of 
Education. 



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6, That in order to prevent overdraft of ap-:ropriatior!S, 
no -purcliase order be placed until the accountant 

or business manage; certifies th~t at the time the 
order is pierced there is an unenctunbored "bala-nce 
in the funds to v/hrch the piirchase is to be charged, 
adequate to liquidate the liabilities incurred by 
the issuance of the order. 

7, That inspection of supplies iioclnde a laboratory 
test v/herever the quality c .^n be derrained by !3uch 
means. 



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,s'6 



RECOMjIENDATIONS concerning OPE-iATION OF BUILDINGS. 



It is recommended thT,t the operation of buildings 
be given full time attention by a technically trained cnan, 
either the present chief engineer or an assistant to him. 
In assuming from the time of his appointment the double 
function of Supervising the maintenance and the operaticsn 
of buildings, the chief engineer has taken on so much v/ork 
that he has been unable to devote sufr'icient time to the 
important difficult problem of standardizing the work and 
salaries of jaP^tors and engineers. However, the latter . 
job was considered his primary duty at the time he was 
Employed . as economics to be effected in the service of 
operating the buildings depend upon a plan of reorganiza- 
tion. 

It is not intended to imply that the chief engineer 
should have perfected his schedule of standardizing .vork 
and salaries b/ this time, but it is believed that the 
task is so large afid so urgent as to require more attention 
than he has- given it. " 

The following suggested factors to be determined as 
a basis for reorganizing the engineering and janitorial 
staff gives evidence of the magnitude of tliis v;ork: 

The maximum amount of .vork an engineer can 
do in eight hours in operating a heating and 
ventilating plant, measured in terms of coal 
handled, attention given to the plant, and 
such other bases as the chief engine ?r may 
deem practical. 

How many hours are actually needed to be spent 
by engineers in operating the plants in variras 
sized schools. 

How many hours can an engineer givo a day to 
other duties such as cleaning, etc. This, of 
course, presupposes sufficient time devoted 
to the heating and ventilating plant. 

H^w many hours of additional help does an 
engineer require to clean the building. 

How extensive an area -^f class room, hall, side- 
walk and v/indows. can one man clean in a wo-rk 
day; one woman - restricted to indoor work. 

During how many months of the year do engineers 
in the larger schools need firemen to assist in 
the operation of the heating plant. 



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During vvh-at hoi'.rs of the day can cleaning 
be done in the schools; \.'hether clsai'-ers 
shall be on duty from 8:00 A. H. to 5:00 
P. H. , or shall come on duty in the after- 
noon, so that the amount of time lost in 
waiting for cla.ss rooms to become vacant is 
eliminated. 

Economies to be effected in the service of operat- 
ing the buildings depend upon a plan of reorganization, 



-.■t 



-jb- 



RECOMEKM-riONS CO.MC:]RWII''C CON STRUCT I OIJ OP BUILDINGS. 



1, It is r3C0".mendefl that the Board of Education con- 
sic'.ei t 13 plan of enployinp cUrectly its ovvn'archi- 
tect ?:/ \ enficineer on a stEaight salary "basis, with 
vvliatever iorce is necessary for the planning and 
inspection of school tuilclings. The following rea- 
sons ire advanced in sup-'Ort of this suggestion: 

(^. ) Under the fee system the architect and engineer 
are paid according to the cost of the building 
and not according to the amount of work done. 
The possible injustice to the city of this basis 
of payment is especially evident at this tine, 
when the cost of constructing school builcUngs ' 
similar to those constructed during the past 
five years shows an increaSQ. of at least 40fj. 
In the tabic on construction costs iuring the 
five-year period ending Juno 30, 1917, the high- 
est average cost per room is 06,880.32. The 
appropriation for school buildings for the cur- 
rent year are based on estimates of C'10,000 per 
room due to increased cost of labor and mater- 
ial. It is Tossible that the actual cost of 
preparing plans and of supervision has not in- 
creased in the same ratio, 

fb) In vie. of the fact that the plans for each_ 
school builcU ng during one year are not radi- 
cally different, it is possibly a poor business 
proposition to pay a fee of 2^c for plans on 
each building when such plans are made by the 
same architect and engineer. It seems logical 
to assume thr.t if an architect and engineer, 
em-^loyed by the Board to drav/ plans for one 
building, receive no more than 2-|5o, an arch- 
itect and en'^ineer drawing plans for a nu-nber 
of buildings not radically different from each 
othe£ could do the v/ork -profitably for less than 
2-|fc. on each. 

fc) By employing its own architect and engineer on 
a salary basis the Board of Education need not 
wait until appio riations have been authorized 
before planning a building. ?3ians could be 
drawn in advance and .vould be ready to be put 

in use ir.miediately upon the authorization of the 
Board of Estimates to c -nstruct a building. 

(d) It is believsd that an atchitect and engineer 
and engineering staff could be -.iaintainec" for 
less money than is at present spent for such 



services by aron'tracts. For the five-year 
period ended June 30, 1917, the Board of 
Ef'-ucation has paid out in fees for plans 
and inspection of buildings a total of ;,-224, 
413. E^ or an average of $44,882.65 per year. 

(e) •". e a'^olition of ths fee systerr, leaves abeo- 
■- tel' no incentive for high cost in building. 

(. ). * &c...aried architect and engineer would be 

at ':.v-i d.isposal of the Board of Education at 
all times for all purposes. 

The above reconii-iendation is not intended to in any 
.-_/' i^:.iect on the character of the services rendered by 
tlie present architects and engineers. In order to insure 
the best results from a salaried architect and engineer, 
consultants may be employed at the beginning of each year's 
construction season. 

It is recommended that the Board of Education con- 
sider the fact that at present it is paying the Super- 
visor of Property $3500 per year for vvork which is al- 
ready being done by architects and engineers employed 
under contract. 

The Supervisor of Property now uses a Cadillac VIII 
automobile: and a chauffeur is employed to run it. It is 
recommended that this car be sold and a number of cheaper 
cars bought, and that the services of the chauffeur be' 
dispensed with. 



ilX Jt^OO ii.. 



- vR - 



REG OMMENDIT IONS CONCERNING BOARD OP EDUClTION PROCEDURE. 



It i^. £ ^/5=:ested that the v^ork: of the Board 
of Educa'^ion rai'^Jvc^be facilitated v;3re its attention 
confined :o legilsative and inspectional functions, 
deleqratii}-^ all administrative functions to employed 
executives. 



APPENDIX A. 



Suggested Reports to be Sub- 
mitted currently by the Super- 
intendent of Education to the 
Board of Edudation 



LIST OF STATEMENTS 



1. Balance Sheet of and Comparison of the 

period v/ith the same period aa of thd previoias 
year, 

2. Statement of Appropriations, Transfers to aM from 
Appropriations, Disbiursements, Cash Balance, Encum- 
brances and Unencumbered Balance as of 1917. 

3. Statement of Revenue and other Accounts Receivable 
for the Month ^and for the ^Months end- 
ing with Comparison of the latter period with 

the same period of the previous year. 

4. Statement of Expenditures by schools and courses of 

instruction, etc. for the month of and months 

ended ^vvith comparisons of the latter period 

with the months of the year ended . 

5. Statement of Receipts for the month of and 

months ending 191 and Comparison of the 

latter period with the ^months ended 

191 . 

6. Statement of Disbursements for the Month of 



and Months ending 1916 , and comparison 

of the latter period with the ^months ended 

191 . 

7. Statement of Contracts and Progress of .Vork for the 
month 191 . 

8. Statement of Repairs for the Month of . 

9. Statement of Stores for the Period of . 



10. Statement of the Consumption of Supplies for the 
period . 

11. Statement of Equipment for the period of 



















































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